The interest tax specified by Cabinet Order prescribed in Article 45, paragraph (1), item (ii) (Income Tax Not Treated as Necessary Expenses) of the Act is the interest tax equivalent to the amount specified in each of the following items for the category of interest tax listed in that item.
法第四十五条第一項第二号（必要経費とされない所得税）に規定する政令で定める利子税は、次の各号に掲げる利子税の区分に応じ当該各号に定める金額に相当する利子税とする。
interest tax under Article 131, paragraph (3) (Interest Tax on Deferment of Payment of Tax Amount Under a Tax Return) of the Act paid by a Resident carrying on the business prescribed in Article 45, paragraph (1), item (ii) of the Act: the amount calculated by multiplying the amount of that interest tax by the ratio of the sum of the amount of real property income, the amount of business income, and the amount of timber income arising from that business for that year to the sum of the amounts of Income in Each Class (excluding the amount of salary income and the amount of retirement income) for the year of the income tax that was the basis of that interest tax;
法第四十五条第一項第二号に規定する事業を行う居住者が納付した法第百三十一条第三項（確定申告税額の延納に係る利子税）の規定による利子税 その利子税の額に、その利子税の基礎となつた所得税に係る年分の各種所得の金額（給与所得の金額及び退職所得の金額を除く。）の合計額のうちに当該年分の当該事業から生じた不動産所得の金額、事業所得の金額及び山林所得の金額の合計額の占める割合を乗じて計算した金額
interest tax under Article 136 (Tax Levied as Interest for Deferring Payment of Income Taxes on Assets Transferred on a Deferred-Payment Basis) of the Act paid by a Resident carrying on business that gives rise to timber income, that pertains to timber income arising from that business: the amount of that interest tax;
山林所得を生ずべき事業を行う居住者が納付した法第百三十六条（延払条件付譲渡に係る所得税額の延納に係る利子税）の規定による利子税で当該事業から生じた山林所得に係るもの その利子税の額
interest tax under Article 137-2, paragraph (12) (Interest Tax on Tax Payment Grace Period Where the Special Provisions on Capital Gains upon Departure from Japan Apply) of the Act paid by a Resident carrying on business that gives rise to business income: the amount calculated by multiplying the amount of that interest tax by the ratio of the amount listed in (b) to the amount listed in (a) in respect of the income tax that was the basis of that interest tax, being the income tax of the Resident who has departed from Japan for the year that includes the date of departure from Japan prescribed in Article 60-2, paragraph (1) (Special Provisions on Capital Gains upon Departure from Japan) of the Act:
事業所得を生ずべき事業を行う居住者が納付した法第百三十七条の二第十二項（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予に係る利子税）の規定による利子税 その利子税の額に、その利子税の基礎となつた法第六十条の二第一項（国外転出をする場合の譲渡所得等の特例）に規定する国外転出の日の属する年分の当該国外転出をした居住者の所得税に係るイに掲げる金額のうちにロに掲げる金額の占める割合を乗じて計算した金額
the sum of the amount of business income, the amount of capital gains, and the amount of miscellaneous income from the transfer of Securities and similar interests (meaning Securities and similar interests prescribed in Article 60-2, paragraph (1) of the Act; the same applies hereinafter in this paragraph) deemed to have been made pursuant to Article 60-2, paragraphs (1) through (3) of the Act, the amount of business income and the amount of miscellaneous income from the settlement of unsettled margin transactions or similar transactions (meaning unsettled margin transactions or similar transactions prescribed in paragraph (2) of that Article; the same applies hereinafter in this paragraph), and the amount of business income and the amount of miscellaneous income from the settlement of unsettled derivatives transactions (meaning unsettled derivatives transactions prescribed in paragraph (3) of that Article; the same applies hereinafter in this paragraph);
the sum of the amount of business income from the transfer of Securities and similar interests deemed to have been made pursuant to Article 60-2, paragraphs (1) through (3) of the Act, the amount of business income from the settlement of unsettled margin transactions or similar transactions, and the amount of business income from the settlement of unsettled derivatives transactions;
法第六十条の二第一項から第三項までの規定により行われたものとみなされた有価証券等の譲渡による事業所得の金額、未決済信用取引等の決済による事業所得の金額及び未決済デリバティブ取引の決済による事業所得の金額の合計額
interest tax under Article 137-3, paragraph (14) (Interest Tax on Tax Payment Grace Period Where the Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer Apply) of the Act paid by a Resident carrying on business that gives rise to business income: the amount calculated by multiplying the amount of that interest tax by the ratio of the amount listed in (b) to the amount listed in (a) in respect of the income tax that was the basis of that interest tax, being the income tax, for the year that includes the date of the gift or similar transfer prescribed in Article 60-3, paragraph (4) (Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer) of the Act, of the donor whose gift is taxed as a sale or the decedent whose estate is taxed as a sale prescribed in paragraph (7) of that Article:
事業所得を生ずべき事業を行う居住者が納付した法第百三十七条の三第十四項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予に係る利子税）の規定による利子税 その利子税の額に、その利子税の基礎となつた法第六十条の三第四項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例）に規定する贈与等の日の属する年分の同条第七項に規定する適用贈与者又は適用被相続人等の所得税に係るイに掲げる金額のうちにロに掲げる金額の占める割合を乗じて計算した金額
the sum of the amount of business income, the amount of capital gains, and the amount of miscellaneous income from the transfer of Securities and similar interests deemed to have been made pursuant to Article 60-3, paragraphs (1) through (3) of the Act, the amount of business income and the amount of miscellaneous income from the settlement of unsettled margin transactions or similar transactions, and the amount of business income and the amount of miscellaneous income from the settlement of unsettled derivatives transactions;
法第六十条の三第一項から第三項までの規定により行われたものとみなされた有価証券等の譲渡による事業所得の金額、譲渡所得の金額及び雑所得の金額、未決済信用取引等の決済による事業所得の金額及び雑所得の金額並びに未決済デリバティブ取引の決済による事業所得の金額及び雑所得の金額の合計額
the sum of the amount of business income from the transfer of Securities and similar interests deemed to have been made pursuant to Article 60-3, paragraphs (1) through (3) of the Act, the amount of business income from the settlement of unsettled margin transactions or similar transactions, and the amount of business income from the settlement of unsettled derivatives transactions.
法第六十条の三第一項から第三項までの規定により行われたものとみなされた有価証券等の譲渡による事業所得の金額、未決済信用取引等の決済による事業所得の金額及び未決済デリバティブ取引の決済による事業所得の金額の合計額
The sum of the amounts of Income in Each Class prescribed in item (i) of the preceding paragraph and the sum of the amount of real property income, the amount of business income, and the amount of timber income are as stated in the Tax Return for the year prescribed in that item.
The ratio prescribed in paragraph (1) is to be calculated to two decimal places, with fractions in the third decimal place and below rounded up.
第一項に規定する割合は、小数点以下二位まで算出し、三位以下を切り上げたところによる。
定義第九十七条第一項第三号イ・この項の中だけ
同条第一項に規定する有価証券等
わかりやすく言うと
国外転出をする場合の譲渡所得等の特例の対象となる、有価証券又は匿名組合契約の出資の持分のことです。株式を無償又は有利な価額で取得できる権利を表示する有価証券で国内源泉所得を生ずべきものその他政令で定める有価証券は除かれます（所得税法第六十条の二第一項）。
定義第九十七条第一項第三号イ・この項の中だけ
同条第三項に規定する未決済デリバティブ取引
わかりやすく言うと
国外転出の時にまだ決済していない、金融商品取引法第二条第二十項に定めるデリバティブ取引のことです（所得税法第六十条の二第三項）。
定義第九十七条第一項第三号イ・この項の中だけ
同条第二項に規定する未決済信用取引等
わかりやすく言うと
国外転出の時にまだ決済していない、金融商品取引法に定める信用取引又は発行日取引（有価証券の発行前にその売買を行う取引で財務省令で定めるもの）のことです（所得税法第六十条の二第二項）。